Auszug aus /usr/src/sys/i386/conf/LINT:
# The granularity of operation is controlled by the kernel option HZ whose
# default value (100) means a granularity of 10ms (1s/HZ).
# Some subsystems, such as DUMMYNET or DEVICE_POLLING, might benefit from
# a smaller granularity such as 1ms or less.
# Consider, however, that reducing the granularity too much might
# cause excessive overhead in clock interrupt processing,
# potentially causing ticks to be missed and thus actually reducing
# the accuracy of operation.